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Research Horizon
Published by Lifescifi
ISSN : 28080696     EISSN : 28079531     DOI : https://doi.org/10.54518/
Core Subject : Economy, Humanities, Education, Art, Social,
Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences
The journal aims to make significant contributions to applied research and knowledge across the globe through the publication of original and high-quality research articles. It publishes original research articles, reviews, mini-reviews, case reports, letters to the editor, and commentaries, thereby providing a forum for reports and discussions on cutting-edge perspectives in social science, art, and humanities. It publishes works from a wide range of fields, including business, economics, education, history, law, criminology, linguistics, political science, public health, psychology, sociology, agriculture, and so on. Kindly learn more in the Author Guidelines on how to organize and prepare manuscripts.
Arjuna Subject : Umum - Umum
Articles 581 Documents
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Theory of Reasoned Action in IQSM to Increase Political Engagement in Millennial Generation Musyarofah, Nurul
Research Horizon Vol. 4 No. 5 (2024): Research Horizon - October 2024
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.5.2024.352

Abstract

Political Involvement refers to any form of engagement or participation by citizens without formal authority in decision-making processes that can influence various aspects of citizens' lives. This implies that Political Involvement can be associated with a variety of factors and variables. This research aims to examine the influence of Reputation of social media (RSM), Information Quality of Social Media (IQSM), Social Media Political Marketing Activities (SMPMA), and Social Media Marketing Activities (SMMA) on Political Involvement. Additionally, the study explores the role of Trust as a mediating variable in the influence of RSM on Political Involvement. The research adopts a quantitative approach with a causal associative method and convenient sampling technique distributed online to 120 respondents through a digital survey using Google Forms. Independent variables include IQSM (X1), RSM (X2), SMPMA (X3), and Social Media Marketing Activities, while mediating variables consist of Trust (Z1), and the dependent variable is Political Involvement (Y). The analysis involves validity testing, reliability testing, model fit testing, and hypothesis testing. The research findings indicate that: Trust significantly mediates the positive influence of RSM on Political Involvement, IQSM does not have a positive and significant effect on Political Involvement, SMPMA does not have a positive and significant effect on Political Involvement, and SMMA has a positive and significant effect on Political Involvement. For future research, other variables that may influence Political Involvement beyond those used in this study could be considered.
Analysis of Board of Directors Gender Diversity in the Impact of Corporate Governance on Earnings Management Novrica, Farin; Tarmidi, Deden; Herliansyah, Yudhi
Research Horizon Vol. 4 No. 5 (2024): Research Horizon - October 2024
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.5.2024.353

Abstract

This study aims to analyze the effect of Board Gender Diversity in Corporate Governance on earnings management in technology companies. The sample of this study included 36 technology companies listed on the Indonesia Stock Exchange (IDX) during the period 2012-2022. The analysis technique used is multiple regression analysis and t-test by STATA program. The independent variables in this study include institutional ownership, managerial ownership, and audit committee, while the dependent variable is earnings management. The results showed that in simultaneous testing (F test), the variables of institutional ownership, managerial ownership, and audit committee significantly affect earnings management. Meanwhile, in partial testing (T test), there is no difference in the effect of institutional ownership and audit committee on earnings management in companies led by male directors and female directors. However, there is a significant difference in the effect of managerial ownership on earnings management between companies led by male directors and companies led by female directors.
The Effect of Business Strategy and CSR in Influencing Tax Avoidance Sibarani, Maruhum Sanni; Tarmidi, Deden
Research Horizon Vol. 4 No. 5 (2024): Research Horizon - October 2024
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.5.2024.354

Abstract

This study aims to determine and examine the effect of business strategy and Corporate Social Responsibility on tax avoidance in Manufacturing Companies listed on the Indonesia Stock Exchange in the period 2019 to 2022. Using purposive sampling method and panel data multiple regression, the results of this study indicate that the combined business strategy carried out by the company has no influence on tax avoidance, but separately with the expansion test it is found that the prospector business strategy has a negative effect on tax avoidance, while corporate social responsibility has a positive effect on tax avoidance. These results explain that companies that use prospector business strategies tend to reduce tax avoidance actions, and CSR costs are used by companies to avoid paying taxes.
The Impact of Intellectual Capital, Business Risk, and Institutional Ownership on Firm Value Alwaini, Khadafi; Tarmidi, Deden
Research Horizon Vol. 4 No. 5 (2024): Research Horizon - October 2024
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.5.2024.355

Abstract

This study aims to analyze the effect of board diversity on the relationship between intellectual capital, business risk, and institutional ownership with firm value. With the unit of analysis of companies operating in the Property, Real Estate, and Construction Building sectors listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Using purposive sampling, a final sample of 184 firms was obtained. Multiple regression analysis was used to test the hypothesis. The result indicate that intellectual capital and business risk have a positive impact on firm value, while institutional ownership has a negative impact. Additionally, the study finds that intellectual capital and institutional ownership, as represented by both male-dominated and female-dominated of the Board of Directors (BoD), do not significantly affect firm value. However, a male-dominated BoD has a more significant impact compared to a female-dominated BoD, while both have a positive effect on business risk in the company.
Comparative Analysis of Civil Law Liability Towards Consumers in Business Disputes Ridho, Fajar Ainun; Dzaki, Asif; Masruroh, Ainul
Research Horizon Vol. 4 No. 5 (2024): Research Horizon - October 2024
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.5.2024.356

Abstract

This research aims to determine the relationship between violation of sales and purchase contracts and losses experienced by consumers and to analyze the comparison of civil legal liability towards consumers in business disputes using the ANOVA approach in cases of violations of sales and purchase contracts because violating sales and purchase contracts can cause losses to consumers. This research uses a quantitative research design. The population in this research are consumers who carry out buying and selling goods transactions in Indonesia. The sample was selected using purposive sampling and analyzed using simple linear regression analysis and coefficient of determination to determine the relationship between the variables studied. The research results show that there are significant differences between groups in sales and purchase contract violations which influence the losses experienced by consumers. The regression coefficient (β1) of 0.75 indicates that every 1 unit increase in sales and purchase contract violations will increase the losses experienced by consumers by 0.75 units. This research implies that breaches of sales and purchase contracts can cause significant losses for consumers. Therefore, efforts need to be made to increase awareness and seriousness of business actors in protecting consumer rights.
Comparison of The Effectiveness of Business Dispute Resolution Through Mediation, Arbitration, and Litigation Hetiyasari, Hetiyasari; Wahyuningsih, Putri; Alfarid, Alfarid; Deyau, Boy Nendra Asa
Research Horizon Vol. 4 No. 5 (2024): Research Horizon - October 2024
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.5.2024.357

Abstract

Resolving business disputes is very important in the business world and can be done using various methods such as mediation, arbitration, and litigation, each of which has advantages and disadvantages. This research aims to compare the effectiveness of these three methods in the context of resolving business disputes in Indonesia. This research method uses a comparative design, with primary data collected through interviews and surveys, as well as secondary data from document analysis and industry reports. The research results show that mediation is the most frequently used method and produces the highest level of agreement and satisfaction between the parties. However, the level of compliance with decisions is higher in arbitration and litigation methods. Industry trends show increased use of mediation, reflecting a shift towards more efficient and cost-effective solutions. These findings imply that companies and policymakers in Indonesia should promote the use of mediation, develop mediation capacity, and ensure a supportive regulatory framework is in place. With these steps, resolving business disputes in Indonesia can become more efficient, effective, and satisfying for all parties involved.
Analysis of Business Actors' Perceptions of Intellectual Property Legal Protection in Digital Business Fawaid, Bahrul; Manan, Ahmad Fikal; Indriyanto, Indriyanto
Research Horizon Vol. 4 No. 5 (2024): Research Horizon - October 2024
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.5.2024.360

Abstract

The increasing problem of copyright and patent infringement in digital business has become a serious concern in recent years. This research explores the perceptions of digital business actors in Indonesia regarding the legal protection of intellectual property, particularly through criminal law enforcement against copyright and patent violations. In rapidly developing digital businesses, intellectual property such as copyrights and patents have become crucial assets for companies to maintain their competitive advantage. However, copyright and patent infringement in digital business presents serious challenges, especially with increasing technological advances and internet penetration. This research uses qualitative methods that focus on an in-depth analysis of the perceptions of digital business actors in Indonesia regarding criminal law enforcement on copyright and patent violations. Data collection was carried out through interviews with digital business actors using a semi-structured interview guide. Data analysis was carried out using thematic analysis. The research results show that digital business actors have a high awareness of the importance of IPR protection, but they still face big challenges related to protection that is not yet effective and often does not provide an adequate deterrent effect against copyright and patent infringement.
Criminal Regulation Against Counterfeiting of Goods and Trademarks in the Industrial Sector Mahmuctarom, Mahmuctarom; Irawan, Dimas Hendro; Pratama, Ilham Bayu Aji
Research Horizon Vol. 4 No. 5 (2024): Research Horizon - October 2024
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.5.2024.361

Abstract

Counterfeiting of goods and trademarks has become a serious threat affecting various industrial sectors around the world. In Indonesia, criminal law regulation related to counterfeiting of goods and trademarks has been adequate with relatively severe sanctions, but its effectiveness is moderate due to weak human resources, limited technology, and lack of coordination between law enforcement agencies. This research aims to examine the criminal regulation of trademark counterfeiting in the context of criminal law, with a focus on cases of product counterfeiting. The research method used is a qualitative method through a literature study to interpret various aspects related to the complexity of legal regulations, challenges in law enforcement, social and economic impacts, and prevention efforts made. The results show that diverse legal regulations at the national and international levels affect the effectiveness of law enforcement against trademark counterfeiting. Prevention efforts such as the development of new detection technologies and increased public awareness show positive steps in addressing this issue. This makes it necessary to harmonize legal regulations, strengthen human resources and technology, improve coordination between agencies, and increase public education so as to strengthen the protection of intellectual property rights in society.
Optimizing Home Yards as an Effort to Ensure Family Food Security in Villages Harahap, Rahma Hayati; Saladin, T. Ilham; Sudarwati, Lina
Research Horizon Vol. 4 No. 5 (2024): Research Horizon - October 2024
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.5.2024.362

Abstract

The role of women to be important in an attempt creating food security. Woman in families in general, ensuring that access to food is sufficient, safe and nutritious for every member family. Contribution concrete from role Woman in development is its membership through roles and participation in Women's Groups Farmers. One of the Women Farmers Groups that has a role in food security family is Group Woman Farmer Aisyiyah Which is at in Desa Sei Rotan. The potential of Desa Sei Rotan in this case is the availability of extensive land so that its utilization... Good land can have a big impact on society. Empowerment activities Group Woman Farmer Aisyiyah aiming for increase knowledge, skills, and independence Group Woman Farmer in optimize yard to create family food independence and economic income. The goal is housewives who are active members of the Aisyiyah Women Farmers Group use method counseling, training and mentoring with approach Participatory Rural Appraisal (PRA). Approach PRA done with method involving community participation in planning and formulating problems experienced by community. The PRA approach is the right choice to provide opportunities for women to be active in empowerment activities and increase their role in family and public.
The Effect of Multi-nationality, R&D Costs, and Institutional Ownership on Tax Avoidance Triyanto, Triyanto; Tarmidi, Deden
Research Horizon Vol. 4 No. 5 (2024): Research Horizon - October 2024
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.5.2024.351

Abstract

This study aims to examine the effect of multi-nationality, research & development costs and institutional ownership on tax avoidance. Manufacturing companies listed on the Indonesia Stock Exchange in the period 2018 to 2023 are the unit of analysis in this study. The purposive sampling method is used to select the appropriate sample, while the multiple regression method is used to analyze the hypothesis on 100 panel data. The results of this study indicate that multi-nationality and research & development costs have no significant effect on tax avoidance, while institutional ownership has a positive effect on tax avoidance. These results contribute to government policy in analyzing taxpayers with institutional share indicators.

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